313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

34 Taxmann.com 20High Court2013#389 most cited

228

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2015 to 2026.

Also referred to as

Spectrum Consultants India P Ltd v CIT · section 143(1)(a) · section 36(1)(va) · section 43B · employees contribution to PF · ESI · late deposit · disallowance · clarificatory amendment · retrospective amendment

Also reported as

215 Taxmann 597

Sections most often in play

Section 143(1)(a)Section 234B Section 234C Section 36(1)(va)Section 143(1)(a)(iv)

Issues it is cited on

section 158be section 113 section 43b(b)section 92f clarificatory amendment retrospective amendment section 158bb section 36(1)(va)section 43b employees contribution to pf section 36(1)section 43

Judgments citing 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

Vardan Nursing Home Pvt. Ltd, Mumbai vs. DCIT Income Tax Dept, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 2344/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvardan Nursing Home Vs. Dcit, Cpc, Bangaluru Private Limited, Cpc Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccv2156P Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…1 ITA No. 2344/Mum/2021 A.Y.2018-19 Vardan Nursing Home Pvt. Ltd. Vs. DCIT, CPC, Bangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vardan Nursing Home Vs. DCIT, CPC, Bangaluru Private Limited, CPC Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCV2156P Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 28.04.2022 Date of Pronouncement 06.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate

Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner of Vs. M/s. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [PAN:AACCE2174N] (अपीलाथ"/Appella…

Forcepoint Software Consulting India Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 6/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailforcepoint Software Vs. Assistant Director Of Consulting India Pvt. Income Tax, Cpc Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacw6672P Appellant .. Respondent

For Appellant: Renu KapoorFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.06/Mum/2022 A.Y. 2019-20 1 Forcepoint Software Consulting India pvt. Ltd. Vs. ADIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Forcepoint Software Vs. Assistant Director of Consulting India Pvt. Income Tax, CPC Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACW6672P Appellant .. Respondent Appellant by : Renu Kapoor Respondent by : S.N. Kabra Date of Hearing 25.04.2022 Date of Prono…

Vijay Bag Singh Rajpurohit, Mumbai vs. ACIT Cir CPC``, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 2260/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner Of Income Building No. 2 Jaswant Tax, Cpc, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Adqpr7848L Appellant .. Respondent

For Appellant: NoneFor Respondent: S.N. Kabra

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…1 ITA No.2260/Mum/2021 A.Y. 2018-19 Vijay Bag Singh Rajpurohit Vs. The DCIT,CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner of Income Building No. 2 Jaswant Tax, CPC, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADQPR7848L Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 27.04.2022 Date of Pronouncement 27.04.2022 आदेश / O R D E R P…

M/S. Dpn Spinners P Ltd, Dindigul vs. DCIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 76/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.Sanat Kumar Raha

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 v. M/s. D P N Spinners Pvt. Ltd., The Dy. Commissioner of SF No.1015 Vedasandur, Income Tax, CPC, Eriyodu Via Vesasandur, Bengaluru. Dindigul-624 702. [PAN: AAACD 5336 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, CA For Mr.S.S…

M/S Chennai Citizen Security Services Private Limited, Chennai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 34/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/S. Chennai Citizen Security Services Vs The Deputy Commissioner Of Pvt. Ltd. Income Tax, 12/3, Ii Floor, Jambulingam Street Cpc, Bengaluru. Nungambakkam, Chennai-600 034. Pan: Aaecc 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 25.04.2022

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद&य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/s. Chennai Citizen Security Services Vs The Deputy Commissioner of Pvt. Ltd. Income Tax, 12/3, II Floor, Jambulingam Street CPC, Bengaluru. Nungambakkam, Chennai-600 034. PAN: AAECC 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ" क" ओरसे/ Appellant by : Mr. G.Johnson, Ad…

Mr. Atulbhai Ravjibhai Patel, Vadodara vs. The DCIT, CPC, Banglore

In the result, the appeal filed by the assessee is dismissed

ITA 300/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri T.R. Senthil Kumarassessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The Dcit, S-09, Second Floor, Indiabulls Vs Cpc, Mega Mall, Jetalpur Road, Bangalore Vadodara Pan : Ahupp 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Written Submission On Record Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 18/04/2022 घोषणा क" तार"ख /Date Of Pronouncement : 22/04/2022

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR

Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The DCIT, S-09, Second Floor, Indiabulls Vs CPC, Mega Mall, Jetalpur Road, Bangalore Vadodara PAN : AHUPP 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Written submission on record Revenue by : Shri R.R. Makwana, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 18/04/2022 घोषणा क" तार"ख /Date of Pronouncement : 22/04/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER : This is an…

Mayajaal Entertainment Limited, Chennai vs. DCIT CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 372/CHNY/2021[2019-20]Status: DisposedITAT Chennai20 Apr 2022AY 2019-20

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Shivam Davey, AdvocateFor Respondent: Shri Sajit Kumar,JCIT

Section 113Section 139(1)Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 372/CHNY/2021 िनधा"रण वष" /Assessment Year:2019-20 M/s. Mayajaal Entertainment The DCIT, Limited, v. Non-Corporate Circle 10(1), No.34/1, East Coast Road, Chennai. Reddykuppam, Near Toll Plaza, Kanathur – 603 112. PAN: AAACH 7469P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Shivam Davey, Advocate ""यथ" क" ओर…

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.54/Chny/2021 (िनधा"रणवष" / Assessment Year: 2015-16) C R Textile Mills, Pr. CIT-1, बनाम/ 204, 2B, Attayampatti Road, Coimbatore. Vs. Athanoor Post – 636 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFJ-9421-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate) – Ld. AR ""थ"कीओरसे/Respon…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.407/Chny/2021 (िनधा"रणवष" / Assessment Year: 2018-19) M/s. Vanitha Textiles, DCIT बनाम/ 182, Chettipalayam Road, CPC, Bangalore. Vs. Palladam. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFV-6079-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwanth Kumar (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Saj…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri I. Dinesh (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Late Kari Thimmegowda Rajashekhara, L/R by Ms. Megha B.R., Bengaluru vs. Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, appeal of the assessee is allowed

ITA 669/BANG/2021[2019-20]Status: DisposedITAT Bangalore19 Apr 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.669/ Bang/2021 Assessment Year : 2019-20 Late Kari Thimmegowda Rajashekhara, Vs. 1. DCIT, L/R by Ms. Megha B. R. Circle – 5[2][1], #321, TSP Road, Kalasipalya, Bengaluru. Bengaluru – 560 002. 2. CPC, Bengaluru. PAN : ACOPR 3818 F APPELLANT RESPONDENT Assessee by : Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.04.2022 Date of Pronouncement : 19.04.2022 O R D E R Per N. V. Vasudevan, Vice Pres…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Palanivel (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 149/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.148 and 149/Bang/2022 Assessment Year : 2019-20 Shri. Mathikere Ramaiah Kodandaram, Vs. The Asst. Director of Income Tax, Gokula House, Gokula Mathkere, CPC, Bengaluru – 560 054. Bengaluru. PAN : ADIPK 7939 H APPELLANT RESPONDENT Assessee by : Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, Advocate Revenue by : Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.04.2022 Date of Pronouncement : 18.04.2022 O R D E R Per Padmavathy…

Sri Mathikere Ramaiah Kodandaram, Bengaluru vs. Assistant Director of Income Tax CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 148/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Apr 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Hemanth Pai, AR on behalf of Shri. Ravishankar, AdvocateFor Respondent: Shri. Priyadarshini Mishra, Addl. CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…